Article 72 establishes the obligation for every Taxable Person to submit a Tax Return to the designated Authority for each Tax Period. The submission must adhere strictly to the time limits and procedural guidelines specified in the Executive Regulation of the Decree-Law. Each return must comprehensively declare all supplies that were made and received by the entity during that specific period. The article also provides a mechanism for specific Government Entities to submit simplified Tax Returns, with the eligible entities to be determined by a Cabinet Decision issued upon the recommendation of the Minister.